Legal Opinion
Commissioner of Internal Revenue v. McCormick
Court of Appeals for the Seventh Circuit
Decided September 20, 1930No. 4211PublishedCited by 19 opinions
1Opinion of the Court
EVANS, Circuit Judge.
This is an appeal from a determination of the Board of Tax Appeals in regard to an asserted deficiency in estate taxes. The facts are quite free of dispute.
Mrs. Nettie Fowler McCormick died July 5, 1923. Respondents herein are the executors of her estate. On July 27, 1918, decedent executed a trust agreement conveying certain securities to the United States Trust Company of New York as Trustee, under a trust agreement, the material portions of which are herewith set .forth. 1
The Board found that the transfer was not made in contemplation of death, nor intended to take…
2Cases cited4 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Farmers' Loan & Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1928
3Cited by19 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1935
- Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A.Court of Appeals for the Second Circuit · 1962
- MacKay v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
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